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Deficiency For Disallowed American Opportunity Credit | TaxConnections Deficiency For Disallowed American Opportunity Credit
Vassiliades v. Comm’r, T.C. Memo. 2023-1 | January 9, 2023 | Panuthos, J. | Dkt. No. 12283-20S. Summary: This case involves whether taxpayers are allowed to claim the American Opportunity Credit (AOC) on their federal income tax return. In 2018, the IRS disallowed the AOC claimed by John M. Vassiliades and Eliza Ortizluis Vassiliades (Vassiliades) on Deficiency For Disallowed American Opportunity Credit